HMRC Guidance: How late payment penalties work if you pay VAT late

If your payment is more than 30 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.

Contents

1. How late payment penalties work
2. If you cannot pay your VAT on time
3. Summary of late payment penalties
4. Take action to avoid further late payment penalties
5. Period of familiarisation
6. If you do not keep to a Time to Pay arrangement
7. Appeal a late payment penalty
8. Late payment penalty example

Source gov.uk